CLA-2-54:OT:RR:NC:N3 351
Ms. Bonnie Lee
The Gap, Inc
2 Folsom Street San Francisco, CA 94105
RE: The tariff classification of a drawn textured polyester yarn from Taiwan
Dear Ms. Lee:
In your letter dated September 16, 2022, you requested a tariff classification ruling. A sample was provided and sent for laboratory analysis. The sample will be retained for reference purposes.
SKU# DTY FD2F1LX2T, described as “DTY 75/72F Cationic/Disperse Polyester Filament Yarn,” is a drawn textured 100 percent polyester filament yarn. You state the yarn construction is a single ply with a decitex of 83, a twist of 135 turns per meter, and 72 filaments. The yarn will be used in commercial settings to produce knitted or woven fabrics.
According to U.S Customs and Border Protection (“CBP”) laboratory analysis, the sample described as “DTY FD2F1LX2T” is a single textured polyester multifilament yarn with a decitex of 86.7, no twist, and 72 filaments. The yarn is not considered high tenacity. The weight of the sample with support is 1197.2 grams.
You have suggested that the yarn should be classified under subheading 5402.52.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Synthetic filament yarn (other than sewing thread), not put up for retail sale, including synthetic monofilament of less than 67 decitex: Other yarn, single, with a twist exceeding 50 turns/m: Of polyesters: Other.” We disagree. The yarn is a single textured polyester multifilament yarn with no twist.
The applicable subheading for the textured polyester single ply yarn will be 5402.33.3000, HTSUS, which provides for “Synthetic filament yarn (not put up for retail sale), Textured yarn: Of polyesters: Single Yarn.” The rate of duty will be 8.8 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided at https://hts.usitc.gov/current.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, please contact National Import Specialist Kristine Dodge at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division